Skip to main content
HR 682 112th Congress House

To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits.

Introduced: February 11, 2011 See on congress.gov
Taxation Adult day careChild care and developmentEmployee benefits and pensionsIncome tax deferral
Sign in to write a letter Sign in to watch
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 11, 2011
Referred to the House Committee on Ways and Means.
Feb 11, 2011
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action February 11, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) allow a maximum annual benefit of $3,750 ($7,500 for married couples filing a joint tax return) for a dependent care flexible spending arrangement; and (2) allow a carryover of unused dependent care benefits in tax-exempt cafeteria plans and flexible spending arrangements into the next plan year.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
Yoder, Kevin
· Mar 8, 2011
 R
Capito, Shelley Moore
West Virginia · Feb 11, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 682: To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-682/
MLA
"H.R. 682: To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-682/.
Bluebook (legal)
H.R. 682, 112th Cong. (2026), https://openamerica.io/bill/112-HR-682/.
Markdown link
[H.R. 682: To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits.](https://openamerica.io/bill/112-HR-682/)
Report a problem